在证券市场上,上市公司的各种信息直接决定着投资者对其价值的判断。上市公司能否及时、全面、真实、准确地向证券市场披露信息,中介机构能否恪尽职守,从专业和职责的角度,督促上市公司严格遵守信息披露制度,不仅关系到投资者对该公司、证券市场、监管者的信心,而且关系到证券市场上资本的流向和流量、证券市场的效率,以及能否长期稳定地发展。上市公司在信息披露方面存在的问题虽然监管部门对上市公司信息披露制定了几十个详尽的规章,但是在信息披露中仍存在许多问题,极大 In the stock market, the various information of listed companies directly determine investors’ judgment of their value. Whether a listed company can disclose information to the securities market in a timely, comprehensive, truthful and accurate manner, whether intermediaries can fulfill their duties, and urge the listed companies to strictly abide by the information disclosure system from a professional and responsibility perspective not only concerns the investors’ Market and regulators. It is also related to the flow and flow of capital in the securities market, the efficiency of the securities market, and the long-term and stable development of the stock market. Listed companies in the information disclosure problems Although the regulatory authorities on the disclosure of listed companies to develop dozens of detailed rules, but there are still many problems in the disclosure of information, great